easy, just divide them both by the same number so u get a whole #, it is 7/10
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Some equivalent fractions of 14/40 are: 7/20 = 21/60 = 28/80
40/70 is one example.
16/40 = 2/5 in its lowest terms
20/40 = 1/2
35/40 is equivalent to 7/8 in its lowest terms